3. Condition for reduction in liability to tax

(1) If any person importing a motor vehicle into the local areas of the State for own use, claims the reduced rate of tax under sub-section (2) of section 4 of the Act, he shall submit an application in writing to the Assistant Commissioner or the Commercial Taxes Officer having territorial jurisdiction over the area where he ordinarily resides, before registration of such motor vehicles into the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) along with proof of payment of amount of tax reduced in accordance with sub-section (2) of section 4 of the Act.

(2) The said officer, on being satisfied that the tax as per sub-section (2) of section 4 of the Act has been paid, shall issue a tax clearance certificate to such importer in Form TCC-1 appended to these rules. (w.e.f. 01-04-2011)